国际会计标准口袋指南(PDF50)(1)

InternationalAccountingStandardsAPocketguideJuly2001ThispocketguideprovidesasummaryoftherecognitionandmeasurementrequirementsinInternationalAccountingStandardsandInterpretations,aswellasexposuredraftsanddraftinterpretationsissuedbefore1July2001bytheInternationalAccountingStandardsBoardanditsStandingInterpretationsCommittee.Thispocketguidedoesnotaddressmostdisclosurerequirements.DetailedguidanceondisclosurerequirementscanbefoundintheInternationalAccountingStandardsDisclosureChecklist–2001.Toassisttheuser,theinformationintheguideisarrangedintoeightsections:•Financialstatements•Groups•Sales•Assets(excludingfinancialinstruments)•Liabilities(excludingfinancialinstruments)•Financialinstruments•Equityinstruments•OtherfinancialreportingareasInternationalAccountingStandardsPocketGuide–July2001TABLEOFCONTENTSPageFinancialstatements1Generalinformation4Balancesheet5Incomestatement6Cashflowstatement7Foreigncurrencytransactions8HyperinflationGroups9Subsidiaries10Associates11Jointventures12BusinesscombinationsSales15Revenue16ConstructioncontractsAssets(excludingfinancialinstruments)17Intangibleassets18Property,plantandequipment20Borrowingcosts20Impairmentofassets22Investmentproperty23InventoriesLiabilities(excludingfinancialinstruments)24Provisionsandcontingencies25Incometaxes27Employeebenefits29Governmentgrants29LeasingInternationalAccountingStandardsPocketGuide–July2001TABLEOFCONTENTSPageFinancialinstruments31Liabilityversusequity31Derivatives32Financialassets32Financialliabilities33Offsetting33Hedgeaccounting33DerecognitionEquityinstruments34Shareissuecosts34TreasurysharesOtherfinancialreportingareas35Earningspershare35Relatedpartytransactions35Segmentreporting36Discontinuingoperations37Eventsafterthebalancesheetdate37Interimfinancialreporting38Retirementbenefitplans38Banksandsimilarfinancialinstitutions39Agriculture40OtherpublicationsfromPricewaterhouseCoopersonInternationalAccountingStandards41IndexbyStandardKeyIASInternationalAccountingStandardIASBInternationalAccountingStandardsBoardSICStandingInterpretationsCommitteeEExposureDraftDDraftInterpretationInternationalAccountingStandardsPocketGuide–July2001InternationalAccountingStandardsPocketGuide–July20011FINANCIALSTATEMENTSGeneralinformationFrameworkTheIASBhasaconceptualframeworkforthepreparationandpresentationoffinancialstatements.TheFrameworksetsoutthatthekeyobjectiveoffinancialstatementsistheinformationforeconomicdecisionmaking.TheFrameworkalsodefinestheelementsfromwhichfinancialstatementsareconstructed.AssetsandliabilitiesAnassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterprise.Aliabilityisapresentobligationoftheenterprisearisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheenterpriseofresourcesembodyingeconomicbenefits.Equityistheresidualinterestintheassetsoftheenterpriseafterdeductingallitsliabilities.Recognitionofassetsandliabilitiesdependsfirstonwhetheritisprobablethatanyfutureeconomicbenefitassociatedwiththeitemwillflowtoorfromtheenterprise;andsecondly,onwhethertheitemhasacostorvaluethatcanbemeasuredwithreliability.IncomeandexpensesThedefinitionofincomeencompassesbothrevenueandgains.Revenuearisesinthecourseoftheordinaryactivitiesofanenterpriseandisreferredtobyavarietyofdifferentnamesincludingsales,fees,interest,dividends,royaltiesandrent.Gainsrepresentotheritemsthatmeetthedefinitionofincome.Thedefinitionofexpensesencompasseslossesaswellasthoseexpensesthatariseinthecourseoftheordinaryactivitiesoftheenterprise.Expensesthatariseinthecourseoftheordinaryactivitiesoftheenterpriseinclude,forexample,costofsales,wagesanddepreciation.Theyusuallytaketheformofanoutflowordepletionofassetssuchascashandcashequivalents,inventory,property,plantandequipment.Recognitionofincomeand(expenses)dependsonwhether:•anincreaseor(adecrease)infutureeconomicbenefitsrelatedtoanassethasarisenthatcanbemeasuredreliably;and•adecreaseor(anincrease)ofaliabilityhasarisenthatcanbemeasuredreliably.Ingeneral,incomeisrecognisedtotheextentthattheitemprovidesevidenceofincomingeconomicbenefits,canbemeasuredreliablyandhasasufficientdegreeofcertainty.2InternationalAccountingStandardsPocketGuide–July2001FINANCIALSTATEMENTSExpensesarerecognisedintheincomestatementonthebasisofadirectassociationbetweenthecostsincurredandtheearningofspecificitemsofincome.Thisprocess,commonlyreferredtoasthematchingofcostswithrevenues,involvesthesimultaneousorcombinedrecognitionofrevenuesandexpensesthatresultdirectlyandjointlyfromthesametransactionsorotherevents.However,theapplicationofthematchingconceptundertheframeworkdoesnotallowtherecognitionofitemsinthebalancesheetwhichdonotmeetthedefinitionofassetsorliabilities.DeferredcostsThestrictnatureoftherecognitioncriteriainIASmeansthatitisrarelypossibletodefercostsinthebalancesheet.Mostcostsrelativetointernallygeneratedprojectswillnotbecapableofcapitalisationandshouldthereforebeexpensedasincurred.Examplesofsuchcostsincludestart-upcosts,launchcosts,researchcosts,advertising,trainingan